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Full-Text Articles in Law
Amici Curiae Brief Of Scholars Of Mormon History & Law In Support Of Neither Party, Anna-Rose Mathieson, Nathan B. Oman
Amici Curiae Brief Of Scholars Of Mormon History & Law In Support Of Neither Party, Anna-Rose Mathieson, Nathan B. Oman
Briefs
No abstract provided.
Amici Curiae Brief Of Scholars Of American Religious History & Law In Support Of Neither Party, Nathan B. Oman, Anna-Rose Mathieson
Amici Curiae Brief Of Scholars Of American Religious History & Law In Support Of Neither Party, Nathan B. Oman, Anna-Rose Mathieson
Briefs
No abstract provided.
Should Foreign Pension Funds With U.S. Investments Pay U.S. Tax?, Cynthia Blum
Should Foreign Pension Funds With U.S. Investments Pay U.S. Tax?, Cynthia Blum
William & Mary Business Law Review
U.S. and foreign pension funds are investing heavily outside of their home countries. With the aging of the world’s population, this trend will likely intensify. Most countries, including the U.S., accord a tax exemption to certain qualified pension funds organized within their own country; however, when a foreign pension fund invests in the U.S., the U.S. tax code does not recognize its tax exemption. Responding to the need to attract greater investment in U.S. infrastructure, Congress in 2015 enacted a new provision ameliorating the tax treatment of foreign pension plans investing in U.S. real estate. This Article examines whether the …